Retirement tax questions

@TurboTaxMaryK1 this link <a rel="nofollow" target="_blank" href="https://faq.ssa.gov/link/portal/34011/34019/article/3831/must-i-pay-taxes-on-social-security-benefit...>

it says at the bottom " If you file a joint return, you must pay taxes if you and your spouse have “combined income” of more than $32,000"  NOTE: “Combined income” includes your adjusted gross income, tax-exempt interest income and half of your Social Security benefits.

But let's say half of your social security money is over $32,000 according to the verbiage above, the couple they would have to report it. The couple would have to earn more than $64,000 a year from social security.

I cannot find an IRS link that proves your statement above that if the only source of income is social security, regardless of the amount, you do not have to report it.  Can you please show me?